JUDGMENT

Arijit Pasayat, J.-These appeals are inter- linked. In Civil Appeal No. 4322 of 1999 M/s. Kores India Ltd., Chennai (hereinafter referred to as the assessee ) calls in question legality of the judgment rendered by the Customs, Excise and (Gold) Control Appellate Tribunal, South Zonal Bench, Chennai (in short the ( Tribunal ) holding that demand for duty raised in respect of typewriter/telex ribbons is in order. In the connected appeals Commissioner of Central Excise, Indore calls in question legality of the New Delhi Bench of CEGAT taking a divergent view in holding that duty was not payable.

2. Background facts in a nutshell are as follows:

So far as civil appeal No. 4322/1999 is concerned, show cause notice was issued by the Collector of Central Excise, Chennai (in short the Commissioner ) on 22.3.1993, inter alia, proposing levy of duty on the typewriter ribbons cleared by the assessee during the period 1.3.1988 to 30.9.1992 by invoking extended period of limitation under proviso to Section 11A of the Central Excise and Salt Act, 1944 (in short the Act ). In the reply to the show cause notice, assessee took the stand that no process of manufacturing is involved in the c